VAT

Naomi Lawton

Melville Rodrigues (Apex Group) and Naomi Lawton (Allen & Overy) provide an overview of the new regime that offers additional flexibility and plugs a gap in the UK’s existing fund range.

UT decides that Mega Marshmallows can be zero-rated.

Consideration for VAT purposes

VAT on state-funded education

Cake or confectionery?

NHS trust car park services within special legal regime.

Taxpayer took reasonable care on R&D relief claim: H&H Contract Scaffolding Ltd v HMRC [2024] UKFTT 151 (TC) (16 February 2024) is an interesting case about penalties. The taxpayer company’s claim for R&D relief was rejected by HMRC. The case gives...

Jeremy Woolf

Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.

Rebecca Porter

The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?

Brigitte Potts

Joshua Stevens

Brigitte Potts (Evelyn Partners) and Joshua Stevens (Pump Court Tax Chambers) consider the VAT implications of credits or biodiversity units in tackling climate change.

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